Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article. (b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible. (c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to: (1) have a representative qualified under section 8 of this chapter present at the hearing; and (2) record the hearing. (d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department: (1) intends to record the hearing; and (2) will provide a copy of the recording to the taxpayer.
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